Civic Intelligence

Manchester Community Music School

EIN 02-0376586 • 501(c)3 • Manchester, NH

Profile

To change lives through the power of learning, sharing and making music. To provide instruction and performance opportunities for the amateur, aspiring and professional musician.

2291 Elm StreetManchester, NH 03104

www.mcmusicschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.16x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

91st percentile

54%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

94th percentile

90%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

148%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,035,617

Up $1,436,898 (+90%) from 2023

Liabilities

Down

$431,799

Down $11,736 (-2.6%) from 2023

Net Assets

Up

$2,603,818

Up $1,448,634 (+125%) from 2023

Revenue

Up

$2,712,486

Up $1,617,081 (+148%) from 2023

Expenses

Up

$1,237,888

Up $98,434 (+8.6%) from 2023

Net Income

Up

$1,474,598

Up $1,518,647 (+3448%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,245,071Liabilities 2011: $1,033,839Net Assets 2011: $211,2322011Assets 2012: $1,454,618Liabilities 2012: $986,435Net Assets 2012: $468,1832012Assets 2013: $1,398,350Liabilities 2013: $880,524Net Assets 2013: $517,8262013Assets 2014: $1,213,401Liabilities 2014: $887,209Net Assets 2014: $326,1922014Assets 2015: $1,090,968Liabilities 2015: $871,056Net Assets 2015: $219,9122015Assets 2016: $1,030,546Liabilities 2016: $805,996Net Assets 2016: $224,5502016Assets 2017: $937,175Liabilities 2017: $628,743Net Assets 2017: $308,4322017Assets 2018: $902,137Liabilities 2018: $549,087Net Assets 2018: $353,0502018Assets 2019: $1,014,596Liabilities 2019: $547,262Net Assets 2019: $467,3342019Assets 2020: $1,170,022Liabilities 2020: $626,733Net Assets 2020: $543,2892020Assets 2021: $1,328,158Liabilities 2021: $623,828Net Assets 2021: $704,3302021Assets 2022: $1,661,997Liabilities 2022: $469,109Net Assets 2022: $1,192,8882022Assets 2023: $1,598,719Liabilities 2023: $443,535Net Assets 2023: $1,155,1842023Assets 2024: $3,035,617Liabilities 2024: $431,799Net Assets 2024: $2,603,8182024

Highlighted filing

2024

Assets$3,035,617
Liabilities$431,799
Net Assets$2,603,818

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,235,783Expenses 2011: $1,121,654Net Income 2011: $114,1292011Revenue 2012: $1,360,943Expenses 2012: $1,119,834Net Income 2012: $241,1092012Revenue 2013: $1,203,522Expenses 2013: $1,173,441Net Income 2013: $30,0812013Revenue 2014: $1,179,955Expenses 2014: $1,247,054Net Income 2014: -$67,0992014Revenue 2015: $1,094,575Expenses 2015: $1,184,620Net Income 2015: -$90,0452015Revenue 2016: $994,230Expenses 2016: $990,021Net Income 2016: $4,2092016Revenue 2017: $1,057,116Expenses 2017: $973,179Net Income 2017: $83,9372017Revenue 2018: $1,029,916Expenses 2018: $987,775Net Income 2018: $42,1412018Revenue 2019: $1,094,700Expenses 2019: $980,789Net Income 2019: $113,9112019Revenue 2020: $1,031,158Expenses 2020: $964,528Net Income 2020: $66,6302020Revenue 2021: $1,138,182Expenses 2021: $985,595Net Income 2021: $152,5872021Revenue 2022: $1,577,243Expenses 2022: $1,071,560Net Income 2022: $505,6832022Revenue 2023: $1,095,405Expenses 2023: $1,139,454Net Income 2023: -$44,0492023Revenue 2024: $2,712,486Expenses 2024: $1,237,888Net Income 2024: $1,474,5982024

Highlighted filing

2024

Revenue$2,712,486
Expenses$1,237,888
Net Income$1,474,598

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.43$2.60$2.71$1.24$1.47
2023Detailed filing. Detailed filing data is available for this year.$1.60$0.44$1.16$1.10$1.14$0.04
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.66$0.47$1.19$1.58$1.07$0.51
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.62$0.70$1.14$0.99$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.63$0.54$1.03$0.96$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.55$0.47$1.09$0.98$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.55$0.35$1.03$0.99$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.63$0.31$1.06$0.97$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.81$0.22$0.99$0.99$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.87$0.22$1.09$1.18$0.09
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.21$0.89$0.33$1.18$1.25$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.88$0.52$1.20$1.17$0.03
2012Summary only. Only limited summary data is available for this year.$1.45$0.99$0.47$1.36$1.12$0.24
2011Summary only. Only limited summary data is available for this year.$1.25$1.03$0.21$1.24$1.12$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 3, 2025
Return Version
2023v6.0
Gross Receipts
$2,729,316
Mission and Program Overview

Mission

To change lives through the power of learning, sharing and making music. To provide instruction and performance opportunities for the amateur, aspiring and professional musician.

To change lives through the power of learning, sharing and making music. To provide instruction and performance opportunities for the amateur, aspiring and professional musician. To provide music therapy services to individuals with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$93,574$1,916,078▲ $1,822,504
Land, Buildings, and Equipment, Net$741,666$606,890▼ $134,776
Savings and Temporary Cash Investments$511,430$341,450▼ $169,980
Cash and Non-Interest-Bearing Accounts$54,287$90,286▲ $35,999
Accounts Receivable$45,961$41,276▼ $4,685
Pledges and Grants Receivable$149,839$36,583▼ $113,256
Prepaid Expenses and Deferred Charges$1,962$3,054▲ $1,092
Total Assets$1,598,719$3,035,617▲ $1,436,898
Liabilities
Mortgage Notes Payable Secured by Investment Property$292,308$282,968▼ $9,340
Deferred Revenue$118,767$109,867▼ $8,900
Accounts Payable and Accrued Expenses$32,460$38,964▲ $6,504
Total Liabilities$443,535$431,799▼ $11,736
Net Assets / Fund Balance
Net Assets With Donor Restrictions$544,133$2,030,507▲ $1,486,374
Net Assets Without Donor Restrictions$611,051$573,311▼ $37,740
Total Net Assets Fund Balance$1,155,184$2,603,818▲ $1,448,634
Total Liabilities and Net Assets / Fund Balance$1,598,719$3,035,617▲ $1,436,898

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$440,705$312,505$753,210
Equipment$96,242$213,215$309,457
Land$57,023-$57,023
Other Land Buildings$12,920$8,210$21,130

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$93,574$1,723,272▲ $96,169-$1,913,015
2022$86,247-▲ $7,327-$93,574
2021$98,549-▼ $12,302-$86,247
2020$82,576-▲ $15,973-$98,549
2019$72,738-▲ $9,838-$82,576
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bianca GarciaExec Dtr SepFT$23,189$245$23,434

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,951,995
Program Service Revenue
$692,328
Investment Income
$34,243
Other Revenue
$33,920
All Other Contributions
$1,876,826
Change in Net Assets
$1,474,598

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,712,486
Revenue Not Reported on Form 990
$98,366
Total Revenue per Audited Statements
$2,810,852
Total Revenue per Form 990
$2,712,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$818,891
Other Expenses$357,390
Grants and Similar Amounts Paid$61,607
Total Fundraising Expense$23,336
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$496,831$196,931-$693,762
Occupancy$110,511$7,748-$118,259
Current Officers, Directors, Trustees, and Key Employees$25,886$25,886$10,607$62,379
Grants to Domestic Individuals$61,607--$61,607
Payroll Taxes$39,580$16,905$809$57,294
Fees for Services Other-$39,883$1,312$41,195
Depreciation Depletion$37,553$2,883-$40,436
Office Expenses$3,089$17,481$874$21,444
Fees for Services Accounting-$20,339-$20,339
Interest$37$16,269-$16,306
Information Technology$8,107$7,994-$16,101
Travel$7,000$3,785-$10,785
Insurance-$10,020-$10,020
Advertising$1,100$5,870-$6,970
Other Employee Benefits$3,537$1,919-$5,456
Fees for Service Investment Mgmnt Fees-$2,043-$2,043
Other Expenses$1,497$280$1,287$1,497
Fees for Services Legal$851--$851
Total Functional Expenses$837,288$377,264$23,336$1,237,888

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,254,718
Expenses per Audited Statements$1,237,888
Total Expenses per Form 990$1,237,888
Expenses Not Reported on Form 990$16,830
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,475
Fundraising Direct Expenses$16,830
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Holiday Pops$20,849$8,130$4,570$3,560
Share the Music$33,089$7,300$12,260$-4,960
Total Events$53,938$15,430$16,830$-1,400
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The governance committee shall present a slate of candidates at the corporation's june board meeting or at such other time(s) as the committe deems advisable. The election of directors shall also be held at the corporation's august meeting or the next scheduled board meeting following the nomination, and shall be decided by a majority of those members present and voting. Notwithstanding the foregoing, upon vote of the board, the election of the directors may be conducted by mail by ballot being sent to the directors then duly in office by mail at least 14 days before the election date, in which event the election shall be valid only if at least 51% of the directors shall cast ballots on or before the election date.

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 was reviewed at the board meeting.

Form 990, Page 6, Part VI, Line 12C

Our current policy is that every board member or employee has to disclose a conflict of interest in writing to the board. Any transaction involving a board member or employee that exceeds 500 and less than 5,000 may be approved by 2/3 vote of the disinterested board members. Any transaction over 5,000 requires the approval of 2/3 of the disinterested board members and a publication in a newspaper. Each board member submits a signed copy of this policy upon joining the board and it is reviewed annually.

Form 990, Page 6, Part VI, Line 15A

Salary for the executive director is approved by the board of directors. The process for determining salaries for the executive director and other key employees is by review of comparable salaries in the non-profit sector in the new hampshire region. Salaries are also determined based on experience of the individual.

Form 990, Page 6, Part VI, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Manchester Community Music School
EIN
02-0376586
Phone
6036444548
Address
2291 ELM STREET, MANCHESTER, NH 03104

Signing Officer

Name
Martin Fletcher
Title
Treasurer
Phone
6036444548
Signed
2025-07-03

Organization Details

Principal Officer
Polly Towner
Formed
1983
Legal Domicile
Nh
Voting Board Members
10
Independent Board Members
10
Employees
63
Volunteers
5

Preparer

Firm
Paolilli Jarek Hession & Pare LLC
Address
319 LITTLETON ROAD SUITE 101, WESTFORD, MA 01886
Preparer
Cheryl Little
Phone
9783923400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To change lives through the power of learning, sharing and making music. To provide instruction and performance opportunities for the amateur, aspiring and professional musician. To provide music therapy services to individuals with disabilities.

Form 990, Page 2, Part III, Line 4C

Outreach programming - outreach programming and community partnerships are an important part of the music school mission. These relationships are meaningful because they provide us the opportunity to bring our music therapy services and music education opportunities directly into underserved communities making them accessible to our most at-risk youth. Mcms outreach programming has grown substantially over the past two years, some of our outreach partners include: the boys & girls club, granite ymca, ywca/center for new americans, mpal, 21st century community learning centers, the moore center, plus company, catholic medical center, southern new hampshire services - head start, 8 new hampshire school districts, new morning school, riverwoods manchester retirement home and other lifelong learning institute.

Form 990, Page 2, Part III, Line 4D

Nh youth ensembles - the new hampshire youth ensemble program is the largest youth ensemble program north of boston. It is comprised of three orchestras, wind ensemble, jazz ensemble and an honors brass ensemble. Ensembles take place during the academic year and are open to students from 8 - 18, more than 100 students participate in these ensembles. Financial assistance is available for those unable to pay full tuition.

Form 990, Part XI, Line 9

Fundraising expenses 16,830 fundraising expenses -16,830

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The spending policy is implemented with the intent not only to provide funds for the school's immediate aims but also to preserve and grow assets to meet future spending needs.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 16,830

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 16,830

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO CHANGE LIVES THROUGH THE POWER OF LEARNING, SHARING AND MAKING MUSIC. TO PROVIDE INSTRUCTION AND PERFORMANCE OPPORTUNITIES FOR THE AMATEUR, ASPIRING AND PROFESSIONAL MUSICIAN. TO PROVIDE MUSIC THERAPY SERVICES TO INDIVIDUALS WITH DISABILITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0MUSIC THERAPY - MUSIC THERAPY IS AN ESTABLISHED, EVIDENCE-BASED HEALTH PROFESSION IN WHICH MUSIC IS USED WITHIN A THERAPEUTIC RELATIONSHIP TO ADDRESS PHYSICAL, EMOTIONAL, COGNITIVE, AND SOCIAL NEEDS OF INDIVIDUALS. MCMS MUSIC THERAPISTS PROVIDE SERVICES TO INDIVIDUALS WITH AUTISM, DEVELOPMENTAL DELAYS, PHYSICAL OR LEARNING DISABILITIES, MENTAL HEALTH NEEDS, TRAUMATIC BRAIN INJURIES, AND OTHER SPECIAL NEEDS. SERVICES ARE PROVIDED TO APPROXIMATELY 250 CHILDREN, TEENS AND ADULTS EACH WEEK, BOTH IN-HOUSE AND OFF-SITE THROUGH PARTNERSHIPS WITH PUBLIC SCHOOL DISTRICTS, HOSPITALS, SOCIAL SERVICE AGENCIES, RETIREMENT COMMUNITIES AND OTHER NON- PROFIT COMMUNITY-BASED PROGRAMS. SESSIONS TAKE PLACE ONE-TO-ONE, DYADS (2 CLIENTS), AND GROUP SETTINGS DEPENDING ON INDIVIDUAL NEEDS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0OUTREACH PROGRAMMING - OUTREACH PROGRAMMING AND COMMUNITY PARTNERSHIPS ARE AN IMPORTANT PART OF THE MUSIC SCHOOL MISSION. THESE RELATIONSHIPS ARE MEANINGFUL BECAUSE THEY PROVIDE US THE OPPORTUNITY TO BRING OUR MUSIC THERAPY SERVICES AND MUSIC EDUCATION OPPORTUNITIES DIRECTLY INTO UNDERSERVED COMMUNITIES MAKING THEM ACCESSIBLE TO OUR MOST AT-RISK YOUTH. MCMS OUTREACH PROGRAMMING HAS GROWN SUBSTANTIALLY OVER THE PAST TWO YEARS, SOME OF OUR OUTREACH PARTNERS INCLUDE: THE BOYS & GIRLS CLUB, GRANITE YMCA, YWCA/CENTER FOR NEW AMERICANS, MPAL, 21ST CENTURY COMMUNITY LEARNING CENTERS, THE MOORE CENTER, PLUS COMPANY, CATHOLIC MEDICAL CENTER, SOUTHERN NEW HAMPSHIRE SERVICES - HEAD START, 8 NEW HAMPSHIRE SCHOOL DISTRICTS, NEW MORNING SCHOOL, RIVERWOODS MANCHESTER RETIREMENT HOME AND OTHER LIFELONG LEARNING INSTITUTE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0NH YOUTH ENSEMBLES - THE NEW HAMPSHIRE YOUTH ENSEMBLE PROGRAM IS THE LARGEST YOUTH ENSEMBLE PROGRAM NORTH OF BOSTON. IT IS COMPRISED OF THREE ORCHESTRAS, WIND ENSEMBLE, JAZZ ENSEMBLE AND AN HONORS BRASS ENSEMBLE. ENSEMBLES TAKE PLACE DURING THE ACADEMIC YEAR AND ARE OPEN TO STUDENTS FROM 8 - 18, MORE THAN 100 STUDENTS PARTICIPATE IN THESE ENSEMBLES. FINANCIAL ASSISTANCE IS AVAILABLE FOR THOSE UNABLE TO PAY FULL TUITION.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SPENDING POLICY IS IMPLEMENTED WITH THE INTENT NOT ONLY TO PROVIDE FUNDS FOR THE SCHOOL'S IMMEDIATE AIMS BUT ALSO TO PRESERVE AND GROW ASSETS TO MEET FUTURE SPENDING NEEDS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 16,830
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 16,830
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D

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